9911796707
TMI Blog1995 (1) TMI 234X X X X Extracts X X X X X X X X Extracts X X X X ..... ng manufactured by the respondents is eligible for lower rate of duty as commercial plywood and that it does not fall under the excluded category of structural plywood on which there is higher rate of duty. The facts of the case are as follows :- M/s. Purushotam Gokuldas Plywood Company, Baliapattam, Cannanore are manufacturers of 'Commercial Plywood for Shuttering" among other things falling under the then T.I. 16B of CET. They were classifying this item under 16B(ii) claiming concessional rate of duty of 20% Ad valorem applicable for commercial plywood vide Notification No. 55/79, dated 1-3-1979 as amended on Tariff value fixed by Government. The classification was accordingly approved by Department. The Collector of Central Excise, Coc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3-6-1983 directing the Assistant Collector to classify the product after giving due consideration for the representation, objection etc. of the party. The respondent filed their representation on 7-9-1983. They contended that the product manufactured by them was conforming to IS 303 of 1975 and that of shuttering plywood conforms to IS specification No. IS 4990/69. After due consideration of the respondent's contention the Assistant Collector of Central Excise, Cannanore Division in his order original C. No. V/16B/30/72/83, dated 23-2-1985 held the view that the commercial plywood for shuttering manufactured by the respondent company is classifiable as commercial plywood falling under T.I. 16B(ii) and that it does not qualify to be classi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that it would cover any variety of plywood used for making structures. Learned DR also very fairly submitted that there are two decisions of Tribunal in the case of CCE v. Sudershan Plywood Industries - 1989 (41) E.L.T. 671 and Alok Udyog and Vanaspati & Plywood v. CCE - 1991 (56) E.L.T. 431 holding that shuttering plywood is not structural plywood and is eligible for concessional rate of duty under Notification 55/79. However, learned DR submitted that these decisions would appear to have largely gone by the existence of ISI specification for the products and perhaps a more comprehensive consideration of all the relevant factors may be called for. The learned DR pleaded that the term structural plywood is a wide enough term to cover shutt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the respondents is structural plywood falling under the excluded category covered by Explanation to Notification 55/79 so as to attract higher duty. We find that the Asstt. Collector in this case has visited the factory and studied the process of manufacture and has observed, "The process of manufacturing that was carried for commercial plywood for shuttering was like any other commercial plywood excepting that the PF Resin was coated both on bottom and surface, in addition to application of oil to the four sides of the plywood [edges]. The Asstt. Collector found that the process of impregnation laid down in ISI specification for concrete shuttering plywood was totally absent in respect of the shuttering plywood manufactured by the respo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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